Tenure audit effect on timeliness of financial statement publication with industry specialist auditors as moderating

This study aims to empirically examine the effect of tenure audits on the timely publication of financial statements moderated by industry specialist auditors. This study uses a sample of 726 Firm Years, which were obtained through a purposive sampling method from companies listed on the Indonesia Stock Exchange in 2018-2020. This study uses the method of Sub-Group Logistic Regression and Sub-Group Moderation in testing the hypothesis. The results of this study indicate that audit tenure has a negative effect on the timeliness of financial statement publications. This means that the longer the audit period of an auditor, the publication of financial statements will be relatively less timely. The results of this study also show that industry specialist auditors are able to moderate the relationship between audit tenure and the timeliness of financial statement publications. This means that the influence of audit tenure on the timely publication of financial statements in the industry specialist auditor group is greater than in the non-industry specialist auditor group. Therefore, the more specialist the auditor, the stronger the influence between audit tenure on timeliness

Pengaruh Audit Tenure Terhadap Ketepatwaktuan Publikasi Laporan Keuangan Dengan Auditor Spesialis Industri Sebagai Pemoderasi

Penelitian ini bertujuan untuk menguji secar empiris pengaruh audit tenur terhadap ketepatwaktuan publikasi laporan keuangan dimoderasi oleh auditor spesialis industri. Penelitian ini menggunakan sampel sejumlah 726 Firm Year, yang diperoleh melalui metode purposive sampling dari perusahaan-perusahaan yang listed di Bursa Efek Indonesia pada tahun 2018-2020. Penelitian ini menggunakan metode Regresi Logistik Sub Group dan Moderasi Sub Group dalam pengujian hipotesisnya. Hasil penelitian ini menunjukkan bahwa audit tenure berpengaruh negatif terhadap ketepatwaktuan publikasi laporan keuangan. Hal ini berarti semakin panjang masa audit seorang auditor, maka publikasi laporan keuangan akan relatif lebih tidak tepat waktu. Hasil penelitian ini juga menunjukkan bahwa auditor spesialis industri mampu memoderasi hubungan audit tenure terhadap ketepatwaktuan publikasi laporan keuangan. Hal ini berarti pengaruh audit tenure terhadap ketepatwaktuan publikasi laporan keuangan pada group auditor spesialis industri lebih besar dibandingkan pada group auditor non spesialis industry. Oleh Karen itu, semakin spesialis auditor maka semakin kuat pula pengaruh antara audit tenure terhadap ketepatwaktuan